Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Import of Shea Butter ultra refined - since the notification does not have any condition of end use, therefore even if the consignment is being used in the cosmetic industry which is of refined edible grade, the benefit of notification giving concessional rate of Customs duty cannot be denied to the appellant.
Import of Shea Butter ultra refined - since the notification does not have any condition of end use, therefore even if the consignment is being used in the cosmetic industry which is of refined edible grade, the benefit of notification giving concessional rate of Customs duty cannot be denied to the appellant.
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